Washington · Tax year 2026

Washington 1099 Tax Calculator

Washington has no personal income tax, so your 1099 income faces only federal tax. Estimate your self-employment and federal income tax below.

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Self-employment income after business expenses.

Sets your federal brackets & standard deduction.

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A W-2 job or spouse's income — taxes 1099 income at higher brackets.

No personal income tax in Washington. Your state income tax line is $0 — though some businesses owe the B&O tax (see below). State figure is an estimate — see our methodology.

Washington's no-income-tax advantage

Washington State levies no personal income tax, so freelancers and contractors keep their full earnings free of state income tax. Your only income-based obligations are federal: self-employment tax (see our self-employment tax calculator) and federal income tax.

Watch out for the B&O tax

Unlike a true no-tax state, Washington imposes a Business & Occupation (B&O) tax on gross business receipts — not net profit — for many businesses, at low rates that vary by activity. Many small service providers fall under filing thresholds or pay a small amount. It's separate from income tax; check with the Washington Department of Revenue if you have significant receipts.

Quarterly federal taxes

Pay federal quarterly estimates to the IRS if you'll owe $1,000+. There's no state income tax estimate. See how much to set aside for 1099 taxes.

Frequently asked questions

Does Washington have a state income tax?

No. Washington has no personal income tax, so your 1099 income is taxed only at the federal level.

What is the Washington B&O tax?

The Business & Occupation tax is a tax on gross business receipts (not net profit) at low, activity-specific rates. It's separate from income tax; many small freelancers owe little or fall under thresholds.

Do Washington freelancers pay quarterly taxes?

Federal ones, yes — to the IRS if you'll owe $1,000 or more. There's no state income tax to estimate, though B&O filings may apply.

Other state calculators

Compare your tax in other states — your federal bill stays the same, but state tax varies widely:

Estimates based on 2026 federal and Washington figures; state tax estimate excludes state-specific deductions and credits. Not tax advice — confirm with the IRS, your state tax agency, or a professional. See our disclaimer.